Legal Opinion
United States v. Lois Elizabeth Rabe Sarman and Edwin Carl Sarman, Co-Executors of the Estate of Elizabeth Schultz Rabe
Court of Appeals for the Ninth Circuit
Decided January 4, 1983No. 82-4084PublishedCited by 3 opinions
1Per curiam
I- There is no merit in Appellants’ contention that the District Court was without jurisdiction to foreclose the government’s tax lien because exclusive jurisdiction was vested in the Nevada State Probate Court. Under 28 U.S.C. §§ 1340 and 1345, Federal District Courts have jurisdiction to enforce federal tax liens. The Nevada Probate Court had explicitly granted leave to the United States to proceed to foreclose its tax lien in federal court. As the District Court ruled, considerations of comity no longer obtained.
2. There is no merit in Appellants’ contention that foreclosure of tax lien…
2Cases cited1 opinion
- United States v. Dorothy Silverman, Administratrix, Estate of Fred R. Silverman, DeceasedCourt of Appeals for the Ninth Circuit · 1980
3Cited by3 opinions
- St. Paul Fire and Marine Insurance Company v. Seafare Corporation, and Trenor Corporation Central Fidelity BankCourt of Appeals for the Fourth Circuit · 1987
- In re EB Holdings II, Inc.United States Bankruptcy Court, D. Nevada · 2018
- In re the Tax Indebtedness of Stephens Equipment Co.District Court, D. Montana · 1985